Pennsylvania Launches 1099-MISC Website

State and Local Tax

By Matthew Dodge

In 2017, Pennsylvania enacted Act 43 of 2017 which imposed a withholding requirement on payors of Pennsylvania-source income to certain nonresidents.  The law and lack of initial guidance resulted in confusion and many questions for businesses attempting to implement the required withholding.  The Pennsylvania Department of Revenue has been addressing taxpayer concerns individually, and with lobbyists and has now launched a new website with information on the nonresident withholding requirements.

The website includes an explanation of the law and its requirements on payors and includes:

  • The definition of Pennsylvania-source income and recommendations for determining the source income amount when income is attributable to activity inside and outside Pennsylvania;
  • Commonly used terms in the non-resident withholding law;
  • Frequently asked questions; and
  • A link to the 1099-MISC withholding exemption certificate.

The Pennsylvania Nonresident Withholding webpage may be found at here.

Please contact our State and Local Tax team if you have any questions concerning your nonresident withholding responsibilities.

You’ve heard our thoughts… We’d like to hear yours

The Schneider Downs Our Thoughts On blog exists to create a dialogue on issues that are important to organizations and individuals. While we enjoy sharing our ideas and insights, we’re especially interested in what you may have to say. If you have a question or a comment about this article – or any article from the Our Thoughts On blog – we hope you’ll share it with us. After all, a dialogue is an exchange of ideas, and we’d like to hear from you. Email us at contactSD@schneiderdowns.com.

Material discussed is meant for informational purposes only, and it is not to be construed as investment, tax, or legal advice. Please note that individual situations can vary. Therefore, this information should be relied upon when coordinated with individual professional advice.

© 2019 Schneider Downs. All rights-reserved. All content on this site is property of Schneider Downs unless otherwise noted and should not be used without written permission.